a similar suit in which timely refund claims had been filed
How later courts described this case
- a similar suit in which timely refund claims had been filed
Written by the judges who cited it.
The opinion
WHITAKER, Judge
(dissenting).
It seems to me plaintiff chose a course which he must have known would deprive him of the tax exemption he now claims. If he did not know this course would have this result, his ignorance, according to a familiar maxim, does not excuse him. His motive was no doubt a patriotic one, but I think he must abide by the consequences of what he did.